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    <title>State Can Tax Imported Rectified Spirit for Potable Alcohol Production at Rs. 6 per LPL.</title>
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    <description>Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of &amp;#8377; 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges</description>
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      <description>Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of &amp;#8377; 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges</description>
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